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City of Elk River <br />Management's Discussion and Analysis <br />OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) <br />The following chart shows how the various parts of this annual report are arranged and related to one <br />another: <br />Figure 1 <br />Required Components of the City`s Annual Financial Report <br />P-Janagemenis Bask--, <br />DSCLissien and Financial <br />Analysis Statements <br />ovemment- <br />wide Financial <br />Statements <br />Surnmary <br />Required <br />Supplementary <br />Information <br />Fund Notes to the <br />Financial Financial <br />Statements State rnents <br />Ctetai <br />Figure 2 summarizes the major features of the City`s financial statements, including the portion of the <br />City government they cover and the types of information they contain. The remainder of this overview <br />section of management's discussion and analysis explains the structure and contents of each of the <br />statements. <br />20 <br />